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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Notes to SEFA
Note 8 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) (ALN 97.036)

The Federal Emergency Management Agency (FEMA) of the U.S. Department of Homeland Security (DHS) administers the Disaster Grants – Public Assistance (Presidentially Declared Disasters) program under ALN 97.036.

The purpose of this program is to aid state, tribal and local governments in disaster response and recovery with assistance for:

  • Debris removal
  • Emergency protective measures
  • Repair, restoration, reconstruction or replacement of public facilities or infrastructure

In SEFA Note 8, disclose the dollar value of ALN 97.036 expenditures incurred in the prior fiscal year but approved in the current fiscal year.

The reporting for ALN 97.036 is not applied retroactively. If the expenditures were reported in the prior fiscal year’s SEFA, do not report the same expenditures again in the current fiscal year’s SEFA. Current fiscal year expenditures are incurred and approved by FEMA based on the subgrant application approval date as indicated on either the:

  • Agency’s FEMA Form 90-91 in FEMA’s eGrant official system of record
  • Emergency Management Mission Integration Environment (EMMIE)
    –OR–
  • Project report in FEMA’s Public Assistance Grants Portal

The timing of these factors determines if the ALN 97.036 expenditures are reported in SEFA Schedule 1A and if the expenditures should also be disclosed in SEFA Note 8.

According to the most current Compliance Supplement – 2 CFR Part 200 Appendix XI, 4–97.036, non-federal agencies must record expenditures for ALN 97.036 when both of these criteria are satisfied:

  1. FEMA has approved the agency’s FEMA subgrant application.
    –AND–
  2. The agency has incurred the eligible expenditures.

Record and disclose (if applicable) the ALN 97.036 expenditures in the later of the fiscal years that satisfy both criteria. For example:

  1. If FEMA approves the agency’s subgrant application in fiscal 20PY and the agency incurs eligible expenditures in fiscal 20CY, then the agency:
    1. Records the eligible expenditures in the fiscal 20CY SEFA Schedule 1A.
    2. Is not required to complete SEFA Note 8 for fiscal 20PY or fiscal 20CY.
  2. If the agency incurs eligible expenditures in fiscal 20PY and FEMA approves the agency’s subgrant application in fiscal 20CY, then the agency:
    1. Records the eligible expenditures in the fiscal 20CY SEFA Schedule 1A.
    2. Must also complete the fiscal 20CY SEFA Note 8 to disclose the dollar amount of expenditures incurred in fiscal 20PY but reported in the fiscal 20CY SEFA Schedule 1A.

Note: In Note 8, the amounts reported should not exceed the SEFA web application Records List section, for amounts identified as ALN 97.036.

Sample Disclosure Statement for SEFA Note 8: Disaster Grants – Public Assistance (Presidentially Declared Disasters) (ALN 97.036)

After a presidentially declared disaster, FEMA provides Disaster Grants – Public Assistance (Presidentially Declared Disasters) (ALN 97.036) to reimburse eligible costs associated with repair, replacement or restoration of disaster-damaged facilities. The federal government makes reimbursements in the form of cost-shared grants that require state matching funds. In 20CY, FEMA approved $2 million eligible expenditures that were incurred in the prior fiscal year. Of this approved amount, FEMA deobligated $1.4 million for a net $554.8 thousand. As of Aug. 31, 20CY, $554.8 thousand approved eligible expenditures were incurred in the prior fiscal year and are included in SEFA.

Note: To request FEMA declared disasters to be added to Note 8, email sefa.texas@cpa.texas.gov.